Opinion
28125-21S
12-16-2021
Paul Lasner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On August 20, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2019 tax year. On November 29, 2021, petitioner filed a motion for entry of decision, attaching thereto a "no change" letter petitioner received from the IRS.
The Tax Court is separate and independent from the IRS. In a deficiency case where the Court has jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a decision as to the amount of the deficiency, if any. Settles v. Commissioner, 138 T.C. 372, 374 (2012). At this juncture in this case, it would be appropriate for the parties to submit proposed stipulated decision documents for the Court's consideration.
Upon due consideration, it is
ORDERED that the parties shall confer and, on or before February 2, 2022, shall file proposed stipulated decision documents so this case may be concluded.